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Service tax applicabilty on trust

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(Querist)
17 August 2011 Is service tax applicable on Trust whose main object is promoting sports. Also the turnover of the trust is above 10 lakhs. The services provided is condict of Tournament. if yes under which section of service tax act.
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U S Sharma

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U S Sharma (Expert)
17 August 2011 service tax applicable only if taxable services are provided.
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